Plain English Reporting
The reports below detail Durham Public Schools' expenditures by Program Report Code (PRC), an accounting designation used to allocate funds. PRCs may change annually based on actions by the General Assembly, such as introducing or discontinuing programs. Note that these reports include only state fund expenditures, excluding local and federal funds.
ABC Transfers
ABC Transfers are adjustments that allow school districts to move state-allotted funds or positions between Program Report Codes (PRCs) within NCDPI guidelines. The purpose is to provide flexibility so districts can address changing needs while staying within state policy.
Audited Financial Statements
Below are archived public financial audit reports for Durham Public Schools. Each document provides an independent review of the school system’s financial statements for a specific fiscal year, including the auditor’s opinion, required disclosures, and related supplementary information.
Budget Data
Below is historic budget information for Durham Public Schools. These documents break down how funds were allocated and used during each fiscal year, showing what was approved, what was spent, what was set aside for obligations, and what remained at year-end, presented in a clear, itemized format.